Theoretical expositions of public goods supply by the liberalism, new institutionalism and the school of public choice are conducted in the perspective of organizational competition. And the theoretical foundation of rural public goods is put forward. Then, the changes of the supply mode of rural public goods are discussed before and after the tax reform, that is, the “Community Cooperation” supply mode of rural public goods before the tax reform and the “Organization Cooperation” supply mode of rural public goods after the tax reform. Finally, the diversification of rural public goods supply in China in future is forecasted.